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Federal Tax Forms -Power of Attorney and Declaration of Representative

If you are not fully familiar with all accounting procedures and tax rules and regulations, you might find it quite difficult to deal with Internal Revenue Service (IRS) of the United States. In such situations, it is ideal that you authorize a qualified tax professional to represent you with all issues that arise with IRS. You could execute this authorization through IRS FORM 2848 and submit the same to IRS along with necessary Power of Attorney as well as Declaration of Representative. When you authorize a third party to represent you at IRS, that person could appear at IRS office on your behalf for any tax related enquiries and also receive and go through all your confidential tax correspondence and information. If you only wish the third party to receive and read your tax related inform but do not wish that person to represent you, you should not use form 2848 but should use form 8821.

You could authorize certified public accountants (CPAs), attorneys, and enrolled actuaries, since such people are eligible to represent you at IRS office. Even student CPAs or student attorneys could represent you before IRS under certain circumstances. IRS allows you to authorize a family member or an employee of your organization to receive and read your confidential federal tax identification information. You should fill out Part II of IRS FORM 2848 and include a letter obtained from the Office of Professional Responsibility.

Process of Submission of IRS FORM 2848

  • In section 3 of the form, you should specify the exact type of tax that would be involved in your dealings and communications with IRS. You could specify ‘Income Tax’ as an example in the appropriate box. You should also specify the calendar year which your representative would be discussing with IRS. You could use a hyphenated range if you wish the representative to discuss multiple years. If the issue with the IRS is not restricted any specific tax or form, you should describe this in full detail in the appropriate place in the form.
  • Section 6 of the form is for refund checks. You could authorize your appointed representative to receive any refund checks intended for you within this section but you should ensure that the representative does not have the authority to endorse the refund checks.
  • Section 7 of form 2848 relates to communications and notices. You could use this section to select direct correspondence from IRS to you on a strict basis or you could opt to allow IRS to send copies to your authorized representative also.
  • IRS FORM 2848 contains two parts. You should fill out the first part as the original taxpayer. The representative that you plan to authorize should complete the second part. The representative should indicate his/her qualification to receive power of attorney by signing the necessary extensions and waivers. The taxpayer could use Line 5 of Part I of the form 2848 to list additional actions for which they wish to authorize the representative or the powers that they desire to reserve for themselves.
  • You could use the same form 2848 to revoke the power of attorney or authorization granted by you earlier. You should submit a copy of the original form 2848 that you sent to the processing IRS office to which you sent the original form. If the taxpayer is revoking the authority, he/she should sign the form and the representative should sign the form if he/she is withdrawing from the role of such authority. For either action, you should boldly write the word ‘REVOKE’ across the top portion of the form. If you do not have a copy of the original form, you could also send a written statement listing the revocation of the authority.


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